Numbers from the American Community Survey have pinpointed what puts money in our state's coffers. For 2014, Texas received the lion's share of its tax money from general and selective sales and gross receipts, including sales on alcohol and other items. See how much you contributed to Texas' $55,260,850 fund.

Numbers from the American Community Survey have pinpointed what puts money in our state's coffers. For 2014, Texas received the lion's share of its tax money from general and selective sales and gross receipts, ... more

But Lt. Gov. Dan Patrick, who leads the Senate, has said he won't support any budget without property tax relief.

A source close to Patrick said Tuesday he hasn't changed, saying, "No property tax relief, no budget."

Both plans would cut the state's business tax by well over $2 billion over two years, although in different ways.

The Senate also has backed tax relief for homeowners through an increased homestead exemption. Businesses and individuals who don't own homes wouldn't get a share of that reduction.

The House proposal, by contrast, would cut the sales tax from 6.25 percent to 5.95 percent.

Businesses would get a share of that reduction, since they pay a significant part of the levy.

It's estimated to give $172 in savings to the average family of four.

"We will make history by cutting the sales tax," said House Ways and Means Chair Dennis Bonnen, R-Angleton, saying it has never been done in Texas and would spur economic growth.

Bonnen said it makes sense for state lawmakers to cut the sales tax, which they control, rather than the property tax, which is levied locally. Senate leaders say the property tax is the one that they hear about from constituents who are being crushed by increases.

Under amendments to the House measures Tuesday, the state comptroller could make additional cuts in the taxes if revenue was available.

House Speaker Joe Straus, R-San Antonio, made a rare vote in favor of the business -tax cut, announcing his support for it and against a proposed amendment to exempt more small businesses.

Rep. Trey Martinez Fischer, D-San Antonio, was among those who voted for the sales-tax cut but against the business-tax cut. He said business already would benefit from the sales- tax reduction, and that the state has other needs to fill in areas including transportation and education.

"This $2.56 billion (in business-tax relief) is a lot of money to give away at a time when we have yet to meet our state's needs," Martinez Fischer said.

The tax differences are sure to affect whether lawmakers can agree on a state budget for the next two years.

The two chambers also have other big differences in their respective spending plans, and a conference committee named to negotiate spending had its first public meeting Tuesday.

The House members are under orders not to negotiate tax policy, since that will be handled separately, but the topic came up in a cordial meeting.

"Our big picture goals are the same," said Senate Finance Committee Chair Jane Nelson, R-Flower Mound, saying both the House and Senate prioritize transportation, provide :significant tax relief" and want to support schools.

"These budgets have much more in common than they do in conflict. I am confident that we can work out the differences and pass a budget that will make Texas proud," Nelson said.

House Appropriations Committee Chair John Otto, R-Dayton, made similar comments.

"The House stands ready to get to work," Otto said. "We feel like we can get a budget and get out of here."

The Senate proposal is $211.4 billion, while the House measure is $209.8 billion. The Senate bottom line already accounts for tax cuts. The House bottom line doesn't, but it leaves enough money unspent to cover tax cuts.

The budget negotiators came up with their first agreement at their first meeting: They have no desire to work on Mother's Day.